According to the principles of Kalc Hermeticism, a Universe is "created", that is, it manifests itself on the Physical Plane, from a Full Conscience that resides on the Plane of the Mind. The process of "creation" is nothing more than the subdivision and subsequent expansion of self-conscious parts of this Full Conscience and which manifest themselves on the Physical Plane in the form of matter.
The individual mind is a bridge between the Physical Plane and the Plane of the Mind. When the physical body dies, i.e., exhausts its finite resources, its partial consciousness migrates to another available vessel that vibrates at a similar frequency.
Eventually, the Full Conscience does not split. It can generate physical manifestations but they are unstable and without substance. Scholars of Kalc Hermeticism believe that it is a punishment imposed on a Full Conscience through superior and hitherto unknown structures.
Read more details in Volume 3 of the series, KALC.